所得税优惠对企业创新的激励效应

Analysis of the Incentive Effect of Income Tax Preferential on Enterprise Innovation

企业的研发创新具有正的外部性和一定的风险性,世界各国多采取税收优惠政策鼓励企业研发,但不同优惠政策带来的激励效应则有所差异。目前我国企业所得税优惠政策在激励企业创新方面依然存在着诸多不足。选取深圳市高新技术企业数据进行面板数据回归,结果显示企业所得税优惠税率、加计扣除都对企业的专利研发起到积极的促进作用,而税额扣除却产生了一定的抑制效应;此外,实证结果表明,规模大、盈利能力强的企业,其专利研发能力也强。因此,应采取加大所得税优惠力度、因"企"制宜制定政策、营造良好的市场环境以及优惠政策向中小企业倾斜等政策措施,以真正发挥所得税优惠政策的激励效应。

There are some positive externalities and certain risks in the research,development and innovation of enterprises. Countries around the world adopt tax incentives to encourage the research and development of enterprises,but the incentive effects brought by different preferential policies are different. At present,there are still many shortcomings in stimulating enterprise innovation of the corporate income tax preferential policies in China.The data of Shenzhen high-tech enterprises were selected to carry out the research of panel data regression. The result shows that the preferential income tax rate and additional deduction of enterprises have positive impact on the patent research and development of enterprises,while the deduction of tax amount has a certain inhibitory effect. In addition,the empirical result indicates that companies with large scale and strong profitability possess strong patent research and development capabilities. Therefore,it is necessary to adopt policies and measures to increase income tax incentives,formulate policies based on'enterprise',create a good market environment,and formulate preferential policies to SMEs so as to truly trigger the incentive effect of preferential income tax policies.